• Hungary take on the USA in the junior mens team foil at the Junior and Cadet Fencing World Championships at the Hamdan Sports Complex in Dubai. All photos by Chris Whiteoak / The National
    Hungary take on the USA in the junior mens team foil at the Junior and Cadet Fencing World Championships at the Hamdan Sports Complex in Dubai. All photos by Chris Whiteoak / The National
  • Michala Illekova of the Czech Republic, right, in action in the Junior women's team foil.
    Michala Illekova of the Czech Republic, right, in action in the Junior women's team foil.
  • Slovakia take on Italy in the junior men's team foil.
    Slovakia take on Italy in the junior men's team foil.
  • The USA compete against Japan in the junior women's team foil.
    The USA compete against Japan in the junior women's team foil.
  • Brandon Li of the USA and Szemes Gergo of Hungary in the Junior men's team foil.
    Brandon Li of the USA and Szemes Gergo of Hungary in the Junior men's team foil.
  • A competitor bends their sword back into shape.
    A competitor bends their sword back into shape.
  • Paul Antoine De Belval of France celebrates victory over Hungary in the Junior men's team foil.
    Paul Antoine De Belval of France celebrates victory over Hungary in the Junior men's team foil.
  • Brandon Li of the USA competes against Szemes Gergo of Hungary in the Junior men's team foil.
    Brandon Li of the USA competes against Szemes Gergo of Hungary in the Junior men's team foil.
  • The USA take on Hungary in the Junior men's team foil.
    The USA take on Hungary in the Junior men's team foil.
  • Italy against Slovakia in the Junior men's team foil.
    Italy against Slovakia in the Junior men's team foil.
  • A USA team member's foil mask.
    A USA team member's foil mask.
  • Daniel Zhang of the USA celebrates after winning a point in the Junior men's team foil.
    Daniel Zhang of the USA celebrates after winning a point in the Junior men's team foil.
  • Kristina Petrova of Ukraine in the Junior women's team foil.
    Kristina Petrova of Ukraine in the Junior women's team foil.
  • Daniel Zhang of the USA battles Albert Bagdany of Hungary in the Junior men's team foil.
    Daniel Zhang of the USA battles Albert Bagdany of Hungary in the Junior men's team foil.
  • Poland's coaches celebrate a point.
    Poland's coaches celebrate a point.
  • A French competitor in the Junior men's team foil.
    A French competitor in the Junior men's team foil.
  • Albert Bagdany of Hungary celebrates after winning a point against the USA in the Junior men's team foil.
    Albert Bagdany of Hungary celebrates after winning a point against the USA in the Junior men's team foil.
  • Kristina Petrova of Ukraine in action in the Junior women's team foil.
    Kristina Petrova of Ukraine in action in the Junior women's team foil.
  • An Italian competitor in the Junior women's team foil.
    An Italian competitor in the Junior women's team foil.
  • France take on Uzbekistan in the Junior men's team foil.
    France take on Uzbekistan in the Junior men's team foil.

Junior and Cadet Fencing World Championships - in pictures


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Moon Music

Artist: Coldplay

Label: Parlophone/Atlantic

Number of tracks: 10

Rating: 3/5

What can victims do?

Always use only regulated platforms

Stop all transactions and communication on suspicion

Save all evidence (screenshots, chat logs, transaction IDs)

Report to local authorities

Warn others to prevent further harm

Courtesy: Crystal Intelligence

The Way It Was: My Life with Frank Sinatra by Eliot Weisman and Jennifer Valoppi
Hachette Books

How to apply for a drone permit
  • Individuals must register on UAE Drone app or website using their UAE Pass
  • Add all their personal details, including name, nationality, passport number, Emiratis ID, email and phone number
  • Upload the training certificate from a centre accredited by the GCAA
  • Submit their request
What are the regulations?
  • Fly it within visual line of sight
  • Never over populated areas
  • Ensure maximum flying height of 400 feet (122 metres) above ground level is not crossed
  • Users must avoid flying over restricted areas listed on the UAE Drone app
  • Only fly the drone during the day, and never at night
  • Should have a live feed of the drone flight
  • Drones must weigh 5 kg or less
SUZUME
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Cheeseburger%20ingredients
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The specs

Engine: 1.5-litre 4-cyl turbo

Power: 194hp at 5,600rpm

Torque: 275Nm from 2,000-4,000rpm

Transmission: 6-speed auto

Price: from Dh155,000

On sale: now

The%20specs
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'Midnights'
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How much do leading UAE’s UK curriculum schools charge for Year 6?
  1. Nord Anglia International School (Dubai) – Dh85,032
  2. Kings School Al Barsha (Dubai) – Dh71,905
  3. Brighton College Abu Dhabi - Dh68,560
  4. Jumeirah English Speaking School (Dubai) – Dh59,728
  5. Gems Wellington International School – Dubai Branch – Dh58,488
  6. The British School Al Khubairat (Abu Dhabi) - Dh54,170
  7. Dubai English Speaking School – Dh51,269

*Annual tuition fees covering the 2024/2025 academic year

Ten tax points to be aware of in 2026

1. Domestic VAT refund amendments: request your refund within five years

If a business does not apply for the refund on time, they lose their credit.

2. E-invoicing in the UAE

Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption. 

3. More tax audits

Tax authorities are increasingly using data already available across multiple filings to identify audit risks. 

4. More beneficial VAT and excise tax penalty regime

Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.

5. Greater emphasis on statutory audit

There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.

6. Further transfer pricing enforcement

Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes. 

7. Limited time periods for audits

Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion. 

8. Pillar 2 implementation 

Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.

9. Reduced compliance obligations for imported goods and services

Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations. 

10. Substance and CbC reporting focus

Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity. 

Contributed by Thomas Vanhee and Hend Rashwan, Aurifer

Updated: April 09, 2022, 7:42 AM